International Customs Services, Inc.

As the world gets smaller, your world gets bigger: global trade is a big world. I’ll meet you there! Ruth Girmscheid, President International Customs Services, Inc.

Global trade is complex. You are not alone. Large or small, experienced or new to trade, all companies encounter similar challenges and need solutions. International Customs Services, Inc. ICSCompliance© is our core: a full-service system featuring: • Automated Supplier Solicitation • Origin and Classification • Data Management • All-ERP compatible • FTA/COO/USMCA Efficient, value-driven solutions for the routine demands and unique challenges of trade compliance. Put ICSCompliance to the test!

Experienced, specialized, value driven: • Give us your toughest issue, most complicated task. • Discover why we are the most effective service provider in the field of trade compliance. • Solicitation/Data Management • Duty Drawback • Landed Costs

Services for: • importers/exporters in NA and global locations. , large or small. • Denied Party Screening • Foreign-based companies entering the NA market. • HTS Classification • FTAs/COO/USMCA • Valuation • EAR/ECCN • Documentation

Working partnership: • We perform the work you need done, • develop best practices for your needs, • guide you through implementation to a • Trade Compliance Management program, • and provide ongoing services and support.

International Customs Services, Inc. Compliance. Experienced. Specialized. Value Driven. CELEBRATING OVER 20 YEARS

Services Global trade compliance is a multi-faceted component of business that is necessary in every company’s daily operations. Larger firms need the power of a sophisticated trade compliance management system. Smaller companies can benefit from one or two features. Our work is based on your needs as they change and grow.

Supplier Solicitation & Data Management Supplier Solicitation is a major function in nearly all areas of trade compliance. It is time-consuming as well as frustrating chasing suppliers of your purchased goods. They are often unsure and slow in providing accurate information. The information in a Solicitation is the basis for numerous trade activities, including FTA/COOs, Buy American Act, ECCN certificates and Manufacturer’s Affidavits of Origin. Solicitation information is the back-up for FTA claims. We take charge of gathering Supplier origin information, signed documents and documenting the origin of your manufactured goods. We verify the accuracy of HTS and key certificate data points. Upon completing our verification processes, the ICSCompliance© system uploads data to your ERP, ensuring you are producing accurate international documentation. Throughout this process we watch for red flags to ensure smooth processing for your goods and documents.

$Classification Expertise in HTS Classification is a knowledge-based skill acquired through years of experience and training. Incorrect HTS classification is a red flag to Customs and may delay clearance of goods resulting in potential short or long term storage fees. Customs commonly issues CF 28s (requests for information) to verify HTS Classifications. Potential regulatory infractions, additional duties, taxes, and interest may result. Incorrect Schedule B export classification can result in fines, penalties, or legal actions that may affect your export privileges. Brokers at International Customs Services, Inc. have earned industry respected credentials by passing the U.S. Customs and Border Protection Customs Broker Exam. This is a rigorous professional exam to assure importers and exporters excellence and reliability in their brokers’ performance. Ongoing education keeps us current with changes in HTS/Schedule B classifications and regulations. I$

FTAs/COO Free Trade Agreements/Country of Origin/USMCA It’s a reality— most companies have difficulty applying FTA rules of origin and determining eligibility for their products. ICS has been evaluating and documenting FTA eligibility for two decades, saving clients many thousands of dollars in potential duties and taxes. A Certificate of Origin attests that the goods originate in Country X and that the producer/supplier can substantiate production and accounting documentation. Certificates must be made available to Customs authorities upon request. Manufactured goods: ICS analysis of the bill of materials for your finished goods. Purchased goods: Automated ICS Solicitation Services streamline the process of acquiring accurate origin and FTA certification from your suppliers. ICS has the expertise to quickly identify your FTA qualified goods which can result in a savings to your customers and help open up new markets.

Valuation What is the basis of the appraisement of your goods? Are you using the transaction, computed, deductive, or another method of valuation? Are you considering the additions and deductions to the value of your goods that Customs requires when making importation into the United States? (Assists, transportation charges, royalties, commissions, etc.) Customs requires correct valuation as duties, taxes, and fees are calculated against your declared value (ad valorum– a percentage of the value). A dispute with Customs may slow the movement of your goods, risking customer/vendor relationships. Likewise, US Exporters should take care to provide their foreign customer the correct information to allow correct valuation on the import side as well. Our experience handling Customs questions and determining the correct valuation means your time saved, and worry disappears.

Services Global trade compliance is a multi-faceted component of business that is necessary in every company’s daily operations. Larger firms need the power of a sophisticated trade compliance management system. Smaller companies can benefit from one or two features. Our work is based on your needs as they change and grow.

Duty Drawback Drawback is the refund of certain duties, internal revenue taxes and fees collected upon importation to the U.S. It is only allowed when the goods are re-exported or destroyed under U.S. Customs and Border Protection supervision in a defined time frame. There are three categories of drawback: manufactured, unused merchandise, and rejected merchandise. Each varies in calculations and other factors, and each has important record-keeping requirements. Verifying qualifying goods, calculating eligible drawback value, and seamless record-keeping is specialized knowledge and skill gained by experience. Let our experience work for you. We may save you hundreds or thousands of dollars through claiming applicable duty drawback. It takes time, focus, and know-how. We have that!

Landed Costs Studies (LCS) In addition to production and logistics expenses, many other factors go into landed costs: Classification, Logistics, Incoterms, Filtering. • Classification: Is your item classified properly so you accurately calculate your duties and taxes? • Logistics: Do you have global trade management processes in place to understand the cost of changing suppliers or modes of transportation? • Incoterms: These trade terms are complex and confusing to many exporters/importers and may impact cost. • Filtering: A global trade management program will identify visible and less visible expenses to provide a clear picture of true landed cost. Our Team works with your logistics team to accurately determine the final costs of any transportation move.

Unused Duty Drawback Flow Chart Manufacturing Drawback Flow Chart Duty Drawback Additional Regulations Duty Drawback Definitions

Export Control Classification Number (ECCN) U.S. exports and controlled U.S. goods exported from other countries are subject to the Export Administration Regulations (EAR). Exporters must refer to the EAR’s CCL (Commodity Control List) to determine the ECCN for each product and applicable licensing. There are several reasons exports may require an export license. Accurate ECCN classification is required to make these determinations. Products that are not listed in the EAR are classified under EAR99 and do not require an export license to most destinations. We have many years of experience determining ECCNs and applying data and information into inventory management systems. Our technical skills interfacing databases and ERPs assure that everything you need for compliance documentation is correctly recorded and securely stored in your ERP. You know your products, we know the regulations. Working together, ICS saves our clients hours and hours of research, labor, and the inefficiency of re-occurring errors.

Buy American Act (BAA) Selling to the U. S. government is good business if you can grasp and efficiently follow all the rules and procedures. BAA requires the U. S. government to prefer U. S.-made products in its purchases. In certain government procurements, this may be waived based on certain criteria. Many manufacturers would like to use the BAA but find it too cumbersome. Following the qualification rules and regulations and complying with supplier documentation is a complex project. Solicitation of your suppliers, a critical step in many components of trade documentation, lays the groundwork for the BAA. Our Solicitation Service acquires and organizes the needed information in a timely and efficient manner that is properly documented and stored. The result is a new opportunity, using BAA, for revenue and growth.

Export Administration Regulations (EAR) U.S. exports (and controlled U.S. goods exported from other countries) are subject to the EAR. Administered by the Bureau of Industry and Security (BIS), the Regulations are available at www.bis.doc.gov Goods subject to the EAR will have either a specific ECCN or be designated EAR99. The EAR determines if and to which countries and customers your goods can be sold and shipped. Depending on several factors even an EAR99 item may require an export license. Inventory systems should have a field that lists the “prohibited” countries or “subject to license.” Export documentation must show classifications and license numbers. Knowledgeable using the EAR and experienced in a range of industries and products, ICS determines how your products are regulated by the EAR. ICS has years of experience working with the U. S. government on behalf of exporters and their products to get an export license. Our efficiency saves you time to do more business.

Services Global trade compliance is a multi-faceted component of business that is necessary in every company’s daily operations. Larger firms need the power of a sophisticated trade compliance management system. Smaller companies can benefit from one or two features. Our work is based on your needs as they change and grow.

Export-Import Bank (EXIM) - U. S. Content Documentation EXIM Bank provides specialized financing so that exporters can extend more competitive terms to foreign buyers and therefore have a better chance of competing against non-U. S. global suppliers, many of which are subsidized by their governments. The scope of EXIM support is based on several factors including the value of U. S. and non-U. S. content (goods and services). Numerous content statements and certifications must be completed and filed. EXIM programs require an expert’ s understanding of the policies and regulations which determine eligible U. S. content. We have extensive experience leading in-house teams from a company’s various departments that are involved in an EXIM qualification process. We manage the process while helping you manage the information, time and effort. With EXIM funding, exporters can maximize their market opportunities. It’s worth the effort with our help!

Services Global trade compliance is a multi-faceted component of business that is necessary in every company’s daily operations. Larger firms need the power of a sophisticated trade compliance management system. Smaller companies can benefit from one or two features. Our work is based on your needs as they change and grow.

Manage or Be Managed — Drive or Be Chauffeured International Customs Services, Inc. (ICS) is a specialized trade compliance service provider and developer of ICSCompliance©, an automated, full-service supplier solicitation and data management program that any company can afford. Run the program yourself or we will run it for you. Our 20+ years of expertise is applied directly to a working partnership with you and your compliance operations. The result is a dynamic Trade Compliance Program you can use every day. With tiered pricing options, choose which partnership (manage, be managed) works best for you: monthly subscription; hourly fee; hybrid. The result is compliance work that is manageable and reliable.

ICS Cloud Storage — U. S. Based With our cloud storage means fast access 24/7, worry-free upkeep, instant access to all your part numbers (manufactured and purchased), and the capability to merge all stored data into your documentation. Reliable cloud storage and maintenance by ICS assures your data integrity is secured using the highest level industry standards.

ERP Compatible At its core, ICSCompliance© is designed to function seamlessly with any ERP system, large or small, for one site or numerous plant locations. With years of development, customization and client input, we have designed a trade compliance system we firmly believe will satisfy the full range of your compliance needs and functions—perhaps even exceed your expectations. The result will be confidence in your compliance program and elimination of stress for you and your staff. Let us earn your trust with our integrity and expertise as a partner in the complex world of global trade compliance.

Services Global trade compliance is a multi-faceted component of business that is necessary in every company’s daily operations. Larger firms need the power of a sophisticated trade compliance management system. Smaller companies can benefit from one or two features. Our work is based on your needs as they change and grow.

ICS Expert Specialized Value Driven

About Us We are a specialized trade compliance services firm providing solutions for the challenges importers and exporters face every day in compliance procedures, tasks, and data management. International Customs Services, Inc. (ICS) is right-sized for both large and small manufacturers*. Staff are highly trained and experienced. Credentials are updated regularly through specific training and ongoing professional development in global trade compliance. SOLICITATION Issue/Solution The biggest headache for companies in global trade is requesting Origin and FTA and other certifications from their suppliers. One client was spending months with a manual process that was very frustrating and resulted in marginal replies. Unfortunately, this is the case for most companies— suppliers are slow to respond and often provide inaccurate information. Fortunately, we have a remedy! With minimal set-up time, the ICSCompliance© Supplier Solicitation is a rapid, automated process providing your suppliers with a list of uncertified products. We then work with them to verify Origin and HTS, acquire signed documents, and other information that must be verified for accuracy and is critical in global trade. Certifications are recorded and stored year over year; clients have historical access to their data. AUDIT Issue/Solution A client was audited by the Mexican Hacienda (Customs Agency). Over a two-year period, ICS provided analysis to the authorities that supported the client’s USMCA claims. The project successfully resolved in the client’s favor, avoiding several million dollars of potential duties, fines, and penalties. Backstory: Sources say that 98 per cent of claims during a Mexican audit fail. However, ICS was told by Hacienda that it was our qualification process which enabled the client to support their USMCA claims. ICS is recognized industry-wide for expertise in global trade regulatory procedures, exceptional knowledge of U.S. Customs and Export Administration Regulations, superior accuracy applying the Harmonized Tariff Schedules and ECCNs, and superior capabilities in Country of Origin FTA determination. ACE Issue/Solution One of our clients was paying excessive USA import duties on shipments from a related company located in a USMCA country. They were not declaring USMCA on their imports, prompting them to ask us to do a study of their import records. ICS’s knowledge of ACE as a powerful tool allows us to focus on entries and products with the highest rates of duty. Because we store and classify clients’ purchased and manufactured goods in ICSCompliance©, we are able to identify which items to target for analysis or FTA solicitation. This process can result in significant annual savings. VALUATION Issue/Solution Valuation on a Canadian shipment was incorrect. We worked through the Disclosure process with the client and Customs to correct the issue; we mitigated pending fines. Our work prevented a potential dispute with Customs which could have slowed the shipment, risking the relationship with their customer. ICS structures compliance documentation and appropriate work-flow practices to support the import and export of goods. We subscribe to key global trade information resources that assure accurate and timely knowledge of worldwide duties, taxes, and customs procedures. CLASSIFICATION/FTA Issue/Solution A client was not claiming USMCA— ICS reviewed and corrected errors in the client’s parts classifications using U.S. Customs rulings, engineering drawings, BOMs and technical data sheets. The project provided USMCA eligibility to an entire product line on previously undeclared goods, saving their customer from higher import duties. FTAs provide significant duty savings and make exporters more competitive. Our core: ICSCompliance©, is a proprietary software system developed by ICS based on many years of experience providing trade compliance solutions. It can be customized to your needs. Built for secure, smooth data management, it interfaces with any ERP system. In its third generation, the system undergoes ongoing development and updating in response to client feedback and compliance best practices. We invest in top-level IT security systems and regular software and hardware updates to assure the security of your data. We use U.S.- based Cloud storage for security and easy access for ICS and our clients. Issues/Solutions are drawn from real client cases. Details and identity are confidential. To explore solutions to any of your potential trade compliance issues, please contact ICS at info@icsbroker.com *A recipient of the Johnson Controls Building Efficiency Customer Satisfaction Leadership Award, ICS is recognized as a provider of world class professional services. ICS and its staff are members of leading national and state professional associations..

The world may be round, but when things go flat, we’ll help you off the edge. Ruth Girmscheid, President

Ruth Girmscheid, LCB, CCS President and Owner A background in information technology and global trade created the platform for Ruth to form International Customs Services, Inc. Based on a sophisticated knowledge and understanding of ERP systems, she works with clients to develop and improve their trade compliance programs. Ruth developed ICSCompliance©, a rigorous automated data management and supplier solicitation system which saves clients thousands of dollars and hundreds of hours. Ruth’s mission is fulfilled when clients learn and apply compliance best practices instilled through ICS services. ruth@icsbroker.com Samantha Hayward, CCS Certified Customs Specialist Samantha’s expertise is based on the application of her experience with the technicalities of exporting and knowledge from working with a wide range of client projects. Comprehensive awareness of and specific skills using HTS and Schedule B mean Samantha accurately and efficiently classifies products, determines origin and answers the client’s questions about all aspects of their compliance program. Samantha is a graduate of the WCTC (Waukesha County Technical College) Global Business Program and continually engages in professional development to build her expertise. samantha.hayward@icsbroker.com Robert Boehm, LCB Licensed Customs Broker Rob researches and skillfully classifies goods, knowledgeably applies Rules of Origin and is experienced in ADD/CVD Origin and eligibility determinations. He has helped clients clear thousands of shipments at domestic and foreign borders. His broad experience in a variety of manufacturing environments is an asset in Harmonized Tariff Classification. Rob is a graduate of the WCTC (Waukesha County Technical College) Global Business Program. Next on his docket of professional development is ECCN/ITAR. robert.boehm@icsbroker.com

*REFERENCES AVAILABLE UPON REQUEST. Our client relationships are confidential. References are available for serious inquiries.

WTA

JCI Building Efficiency Customer Satisfaction Leadership Award

Initial question? A potential project? We quickly identify compliance issues, provide insights, offer ideas and propose solutions. Ruth Girmscheid, President

Contact Us Ruth Girmscheid, LCB, CCS President ruth@icsbroker.com t: 262.820.2700 x102 m: 262.893.3935 Aleda W. Bourassa CGBP Business Development Manager aleda.bourassa@icsbroker.com t: 262.820.2700 x104 m: 262.933.8400

International Customs Services, Inc. N64W24801 Main Street Sussex, WI 53089 t: 262.820.2700 f: 262.820.2727 e: info@icsbroker.com

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• Trade Remedies o Section 232 Tariffs on Aluminum and Steel o Section 301 - China ▪ 301 - All Lists, Actions, Exclusions and Extensions ▪ CBP Section 301 Trade Remedies • Cargo Systems Messaging Service (CSMS) CBP’s methods for communicating news and updates on our automated systems, namely the Automated Commercial Environment (ACE). • Anti-Dumping and Countervailing | ITA.DOC o Petitions and Complaints | USITC o Anti-Dumping and Countervailing Orders in Effect | USITC o Scope Information by Country | ITA.DOC o Import Injury Investigations | USITC o Investigations Initiated After January 01, 2000 | ITA.DOC o Frequently Asked Questions | CBP • Bureau of Industry & Security • Export.gov • Harmonized Tariff Schedule U. S. Interntional Trade Commission, Official Harmonized Tariff Schedule • Schedule B • US/Mexico/Canada FTA (USMCA) • All other US FTAs • U.S Customs Rulings Online Search System (CROSS) Buy Now

• U. S. Customs and Border Protection Overview and links to specific topics See various programs of CBP • U.S. International Trade Commission o Tariff Assistance o Import Injury Investigations o Intellectual Property-Based Import Investigations o Industry and Economic Analysis o Tariff and Trade Information Services o Trade Policy Support

QUICK LINKS TO RESOURCES

I rely on and trust the Classification and Supplier Solicitation work that ICS does. Not only are they very knowledgeable in working with our products and helping our vendors, but their custom designed solicitation software system is excellent and is also very affordable, especially compared to other systems we have seen over the years. 3rd party logistics (3PL) company, Southeastern US.

ICS has been an invaluable resource in performing our HTS classifications and FTA qualification/solicitation processes. Their staff are quick to respond to requests and have integrated very well with our trade compliance team as well as our procurement and engineering functions. I have been impressed with their breadth of knowledge on complex Trade Compliance topics and their support has been extremely helpful in improving our overall compliance posture and significantly expanding our FTA savings. They also were able to effectively interface with and utilize our ERP systems. I view ICS as an extension of our trade compliance team and we have a great ongoing working relationship. Mark S., Senior Import/Export Project Lead, consumer goods manufacturer.

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We have been a customer of ICS, and have worked with Ruth’s team, since 2019. We started out with an import/export audit of our controls to ensure we are operating on a world-class level. We have also used ICS for classification on items that are outside of our expertise, such as license determination, tariffs/duties and valuation. Their team is highly competent, agile, and easy to do business with. We feel like they are an extension of our organization. I would highly recommend Ruth and her team to anyone looking for international trade compliance expertise. Dean Blanke, Director, Supply Chain, Johnsonville, LLC